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Showing 1281–1290 of 2313 articles for “Art. 4 and CGI Art. 111”
…ent bodies by a société d'habitations à loyer modéré, pursuant to the first paragraph of Article L. 422-11 of the French Construction and Housing Code, regardless of the nature of the assets included…
Any declaration of transfer by death, made by the heirs, donees and legatees, their tutors, curators or legal administrators shall end with a statement as follows:".... The declarant affirms that this…
Parties who draw up a private deed subject to registration within a specified period must draw up a duplicate copy bearing the same signatures as the deed itself, which remains deposited with the tax…
…ferent degrees, the duties are liquidated according to the relationship between the ascendant donor and the allotted descendants.
…llecting inter vivos transfer duties, an allowance of €31,865 is made on the share of each of the grandchildren.The donor's deceased grandchildren are, for the purposes of applying the allowance, repr…
When a transfer is recorded with a liberal intention of assets or rights that are the subject of a trust contract or of the fruits derived from the exploitation of these assets or rights, the transfer…
The partial exemption provided for in 4° of 1 and 3° of 2 of article 793 is subject to the condition that the property remains the property of the donee, heir and legatee for five years from the date…
Any purchaser of a property or business located in France and belonging to an estate devolving to one or more heirs, legatees or donees having their de facto or de jure domicile abroad, may not be rel…
…are registered free of charge in accordance with Article 810, the provisions contained in the deeds and declarations, as well as their annexes, drawn up in connection with the formation of companies a…
…onseil d'Etat decree (1) sets the conditions for application of article 816, of II of article 816 A and Article 817, in particular the definition of partial contributions of assets, mergers or transac…
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